TaxTMI 
TaxTMI 
1996 (3) TMI 365
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....ellants. Shri Murugandi, DR, for the Respondent. [Order (Oral)]. - Under the impugned order, duty has been demanded from the appellants for the reasons that they carried out processes not covered by exemption Notification 297/79, dated 24-11-1979. 2. Shri V.S. Venugopalan, learned Counsel for the appellants pleaded that the appellants are getting cotton fabrics and man-made ....
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.... on any evidence but on presumption and assumption. He in this connection drew our attention to para 21 of the impugned order which for convenience of reference is reproduced below : "21. As mentioned in the show cause notice and as admitted by the party in their statement, maintenance of records has been very tardy and therefore no useful purpose will be served in exclusively relying upon....
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.... learned Collector after enunciating a principle for arriving at the total fabrics processed and on which duty could be demanded has not followed up that quantum based on this criteria. He pleaded that as it is, the appellants had made clearances on payment of duty. He has no objection in case the duty liability is fixed taking into consideration use of chemicals as such. He pleaded that as it is,....
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.... into consideration the requirement of padding with chemicals and stentering in respect of man-made fabrics which are received by the appellants. 4. We have considered the pleas made by both the sides. We observe that the learned lower authority has rightly taken note of the use of chemicals by the appellants. He has clearly set out principle for arriving at the total quantum of fabrics wh....